LASER TECHNICS BELGIUM: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LASER TECHNICS BELGIUM
Largest movements
- Receivables within one year +€130,049
up €130,049 (+40.2%), from €323,326 to €453,375
of which Trade receivables: +€165,689
- Financial fixed assets +€30,000
up €30,000 (+2,579%), from €1,163 to €31,163
- Tangible fixed assets -€18,323
down €18,323 (-32.6%), from €56,180 to €37,857
of which Plant, machinery and equipment: -€18,323
- Cash +€14,048
up €14,048 (+25.5%), from €55,178 to €69,226
mainly Trade debts (+€98,100) and Net result for the year (+€58,915)
- Deferred charges and accrued income +€10,526
up €10,526 (+388%), from €2,716 to €13,242
- Trade debts +€98,100
up €98,100 (+60.5%), from €162,120 to €260,220
- Reserves +€58,915
up €58,915 (+63.8%), from €92,354 to €151,269
- Tax, wage and social debts +€13,683
up €13,683 (+90.6%), from €15,096 to €28,779
of which Taxes: +€13,687
- Debts after one year -€10,419
down €10,419 (-56.8%), from €18,334 to €7,914
- Gross operating margin +€49,482
up €49,482 (+70.8%), from €69,914 to €119,396
- Taxes +€10,555
up €10,555 (+68.9%), from €15,324 to €25,879
- Financial charges +€5,165
up €5,165 (+52.7%), from €9,802 to €14,967
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €438,563 | €604,864 | +€166,301 | +37.9% |
| Fixed assets | 21/28 | €57,343 | €69,020 | +€11,677 | +20.4% |
| Tangible fixed assets | 22/27 | €56,180 | €37,857 | -€18,323 | -32.6% |
| Plant, machinery and equipment | 23 | €56,180 | €37,857 | -€18,323 | -32.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €1,163 | €31,163 | +€30,000 | +2,579% |
| Current assets | 29/58 | €381,220 | €535,844 | +€154,624 | +40.6% |
| Amounts receivable within one year | 40/41 | €323,326 | €453,375 | +€130,049 | +40.2% |
| Trade receivables | 40 | €219,313 | €385,002 | +€165,689 | +75.5% |
| Other amounts receivable | 41 | €104,013 | €68,374 | -€35,639 | -34.3% |
| Cash at bank and in hand | 54/58 | €55,178 | €69,226 | +€14,048 | +25.5% |
| Deferred charges and accrued income | 490/1 | €2,716 | €13,242 | +€10,526 | +388% |
| Total equity and liabilities | 10/49 | €438,563 | €604,864 | +€166,301 | +37.9% |
| Equity | 10/15 | €104,754 | €163,669 | +€58,915 | +56.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €92,354 | €151,269 | +€58,915 | +63.8% |
| Distributable reserves | 133 | €92,354 | €151,269 | +€58,915 | +63.8% |
| Amounts payable | 17/49 | €333,809 | €441,195 | +€107,386 | +32.2% |
| Amounts payable after more than one year | 17 | €18,334 | €7,914 | -€10,419 | -56.8% |
| Financial debts | 170/4 | €18,334 | €7,914 | -€10,419 | -56.8% |
| Amounts payable within one year | 42/48 | €315,475 | €433,280 | +€117,805 | +37.3% |
| Current portion of amounts payable after more than one year | 42 | €10,269 | €10,419 | +€150 | +1.5% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €162,120 | €260,220 | +€98,100 | +60.5% |
| Suppliers | 440/4 | €162,120 | €260,220 | +€98,100 | +60.5% |
| Taxes, remuneration and social security | 45 | €15,096 | €28,779 | +€13,683 | +90.6% |
| Taxes | 450/3 | €12,162 | €25,849 | +€13,687 | +113% |
| Remuneration and social security | 454/9 | €2,934 | €2,930 | -€4 | -0.1% |
| Other amounts payable | 47/48 | €2,990 | €8,862 | +€5,872 | +196% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €16,000 | +€16,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,731 | €18,323 | -€407 | -2.2% |
| Other operating charges | 640/8 | €1,781 | €1,412 | -€369 | -20.7% |
| Gross operating margin | 9900 | €69,914 | €119,396 | +€49,482 | +70.8% |
| Operating profit (loss) | 9901 | €49,403 | €99,661 | +€50,258 | +102% |
| Financial income | 75/76B | €4 | €100 | +€96 | +2,601% |
| Recurring financial income | 75 | €4 | €100 | +€96 | +2,601% |
| Financial charges | 65/66B | €9,802 | €14,967 | +€5,165 | +52.7% |
| Recurring financial charges | 65 | €9,802 | €14,967 | +€5,165 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | €39,604 | €84,794 | +€45,190 | +114% |
| Income taxes | 67/77 | €15,324 | €25,879 | +€10,555 | +68.9% |
| Profit (loss) for the period | 9904 | €24,281 | €58,915 | +€34,634 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €24,281 | €58,915 | +€34,634 | +143% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.